1, and the deed tax rate is 3% to 5%. The specific applicable tax rate of deed tax shall be proposed by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government within the tax rate range, submitted to the Standing Committee of the people's congress at the same level for decision, and reported to the NPC Standing Committee and the State Council for the record. Provinces, autonomous regions and municipalities directly under the Central Government may, in accordance with the prescribed procedures, determine different tax rates for the ownership transfer of different subjects, different regions and different types of houses;
2. Taxpayers who change the use of land and houses, or have other circumstances of exemption or reduction of deed tax that are no longer stipulated in the Deed Tax Law of People's Republic of China (PRC), shall pay the tax that has been exempted or reduced;
3. The time when the deed tax obligation occurs is the day when the taxpayer signs the land and house ownership transfer contract, or the day when the taxpayer obtains other certificates with the nature of the land and house ownership transfer contract.
The deed tax shall be collected and managed by the tax authorities where the land and houses are located in accordance with the provisions of the Law of People's Republic of China (PRC) Municipality on the Administration of Tax Collection.
legal ground
People's Republic of China (PRC) deed tax law
Article 1 Taxpayers who transfer the ownership of land and houses in People's Republic of China (PRC) and bear the deed tax shall pay the deed tax in accordance with the provisions of this Law. Article 2 The transfer of ownership of land and houses as mentioned in this Law refers to the following acts:
(a) the transfer of land use rights;
(two) the transfer of land use rights, including sale, gift and exchange;
(three) the sale, gift and exchange of houses.
The transfer of land use right mentioned in item 2 of the preceding paragraph does not include the transfer of land contractual management right and land management right.
Where the ownership of land and houses is transferred by means of capital contribution (shares), debt repayment, transfer or reward, deed tax shall be levied in accordance with the provisions of this Law. Fifteenth taxpayers, tax authorities and their staff in violation of the provisions of this law, in accordance with the "People's Republic of China (PRC) tax collection and management law" and other relevant laws and regulations shall be investigated for legal responsibility. Article 14 The deed tax shall be collected and managed by the tax authorities where the land and houses are located in accordance with this Law and the Law of People's Republic of China (PRC) Municipality on the Administration of Tax Collection.
skill
The above answer is only for the current information combined with my understanding of the law, please refer carefully!
If you still have questions about this issue, I suggest you sort out relevant information and communicate with professionals in detail.